The Commissioner Of Income v. Shri A.R.Jawaharlal Nahar
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28.01.2016
CORAM
THE HONOURABLE MR.JUSTICE M.JAICHANDREN AND THE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal Nos.490 to 494 of 2009 The Commissioner of Income Tax Tamil Nadu VIII, Chennai .. Appellant/Appellant
Versus
Shri. A.R.Jawaharlal Nahar 189, V.M.Street, Royapettah Chennai 4 GI/PAN8585-J .. Respondent/Respondent Prayer: Appeals presented to the High Court against the order of the Income Tax Appellate Tribunal Madras 'A' Bench, dated 27.06.2008 in I.T.A.Nos.1869 to 1873/Mds/2007 respectively and against the order of the Commissioner of Income Tax (Appeals)- IX, Chennai dated 29.03.2007 in ITA No.51,52,53, 54 & 56/2002-03 respectively and against the order of the Asst. Commissioner of Income Tax, Circle-VIII, Chennai-6, dated 28.03.2002 in PAN/GIR No.8595-J, for the Assessment years 91-92, 92-93, 93-94, 94-95 & 96-97.
For Appellant : Mr.T.Ravikumar Mr.T.R.Senthil Kumar Mr.J.Narayanaswamy Mr.M.Swaminathan For Respondent : M/s Pass Associates COMMON JUDGMENT (Judgment of the Court was made by M.JAICHANDREN, J) The learned counsels appearing for the Appellant/Revenue had submitted that they may be permitted by this Court to withdraw the present tax case appeals, in view of the Circular No.21 of 2015, issued by the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, dated 10.12.2015, as the tax effect relating to the matter is less than Rs.20,00,000/-.
2. The learned counsels had further submitted that liberty may be granted to the Appellant/Revenue to revive the tax case appeals, if it is found that the same had been withdrawn, https://hcservices.ecourts.gov.in/hcservices/
inadvertently, even though the same falls under the exceptions mentioned in paragraph 8 of the circular.
3. In view of the said submissions made by the learned counsels appearing for the Appellant/Revenue, the present tax case appeals stand dismissed, as withdrawn. It is made clear that the questions of law, which may arise for the decision of this Court, in the present tax case appeals, are left open to be considered and decided in appropriate cases, in accordance with law. It is also made clear that it would be open to the Appellant/Revenue to revive the tax case appeals, if it is found that the same had been withdrawn, inadvertently, even though the same falls under the exceptions mentioned in paragraph 8 of the Circular, within a period of twelve weeks from today. No costs. Sd/- Assistant Registrar(CS VII) //True Copy// Sub Assistant Registrar rg To:
1. The Registrar, Income Tax Appellate Tribunal Madras 'A' Bench.
2. The Commissioner of Income Tax, (Appeals) XI, Chennai.
3. The Asst. Commissioner of Income Tax, Circle-VIII, Chennai-6. + 1 cc to Mr.T. Ravikumar, Advocate SR.5926 + 1 cc to Mr.M. Swaminathan, Advocate sR.5879 Tax Case Appeal Nos.490 to 494 of 2009 KK(CO) Eu 11.02.16 https://hcservices.ecourts.gov.in/hcservices/